1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

1.6Administration of Gift and Inheritance Tax A beneficiary is required to make a self-assessment return (Form IT38) where benefits of at least 80% of the tax-free threshold have been received by ...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012